1.audit 审计 eb#p-=^KP
2.attestation 鉴证 :Cdqj0O3u
3.credibility 可信赖程度 aTU[H~dTU
4.audit of financial statements 财务报表审计 }Md5a%s<
5.agreed-upon procedures 执行商定程序 +pG[
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6.high levels of assurance 高水平保证 j Wjp0ii
7.compilation 编制
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8.reliability 可靠性 7*I:cga
9.relevance 相关性 v{c,>]@
10.professional skepticism 职业谨慎
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11.objectivity 客观性 4Mck/i2
12. professional competence 专业胜任能力 yhG%@vSq
13.Senior/CPA-in-charge 项目经理 V''?kVJ
14.audit engagement letter 业务约定书 #Bo3:B8
15.recurring audit 连续审计 ONU,R\jMb-
16.the client 委托人 -~=?g9fGm6
17.change CPA 更换注册会计师 AJ"a
18.the existing CPA 现任注册会计师 aPRXK1
19.the successor CPA 后任注册会计师 \h48]ZjC`
20.the preceding CPA前任注册会计师 4];<`
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21.issue the audit report 出具审计报告 up==g
22.expert 专家 pr?k~Bn
23.the board of directors 董事会 z`esst\aV
24.knowledge of the entity‘ s business 了解被审计单位情况 wS+ekt5
25.assess material misstatement risks评估重大错报风险 "OWW -m
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8_:j.(n
27.a general knowledge of —— 初步了解―――的情况 YU ,fx<c
28.a more knowledge of—— 进一步了解的情况 KJP}0|[
29.the prior year‘s working papers 以前年度工作底稿 H9%[!
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30.minutes of meeting 会议纪要 64LAZEQX
31.business risks 经营风险 {baG2Fe1`b
32.appropriateness 适当性 CAa&,ZR
33.accounting estimate 会计估计 v9
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34.management representations 管理层声明 ;>*Pwz`~jT
35.going concern assumption 持续经营假设 cJLAP%.L
36.audit plan 审计计划 yE{\]j|Zf
37.significant audit areas 重点审计领域 T-a[
38.error 错误 &qyXi[vw
39.fraud舞弊 ?d' vIpzO!
40.modified or additional procedures 修改或追加审计程序 C/#?S=w`4
41.misappropriation of assets 侵占资产 $w+()iI
42.transactions without substance 虚假交易 q{CD:I:-
43.unusual pressures 异常压力 }Yargj_Gn
44.the suspected noncompliance 涉嫌存在违法行为 {!>'#
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45.materialiy 重要性 \&\U&^?
46.exceed the materiality level 超过重要性水平 @fh:lsw
47.approach the materiality level 接近重要性水平 h$l`)AH^
48.an acceptably low level 可接受水平 vww>] Z}
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 9}A\BhtiM
50.misstatements or omissions 错报或漏报 Bg.
51.aggregate 总计 ?M BOd9
52.subsequent events 期后事项 y&L Lx[8^
53.adjust the financial statements 调整财务报表 ;Z.sK-NJ4
54.perform additional audit procedures 实施追加的审计程序 3Pgld*i7
55.audit risk 审计风险 WX4f3Um
56.detection risk 检查风险 l1%ubu
57.inappropriate audit opinion 不适当的审计意见 Rrw6\i
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58.material misstatement 重大的错报 LZ}m;
59.tolerable misstatement 可容忍错报 b ,e"x48q
60.the acceptable level of detection risk 可接受的检查风险